Grundsteuerreform 2022: Die 5 größten Fehler in der Grundsteuererklärung 2022 (+Elster Grundsteuer)

The five biggest mistakes in the

2022

property tax return For a few months now you can and should submit your property tax return to the tax office and although the official deadline for this actually expires at the end of October

2022

, it is estimated that around 25 million have not yet submitted their data and that is precisely why we are making this video to support you with the property tax declaration and show you the five biggest mistakes and also what just happened in terms of deadlines and so let's get started, welcome . to our channel my name is Simon, I work in finance and today I am going to show you what are the five big mistakes you can make in your property tax return, all of which can cost you time, nerves and money, and mistake number five can be really expensive and when I look at the comments above below our other two videos on the subject of property tax with a total of 3.5 million, then I want Many people even make this mistake consciously, but first the first mistake and This refers to The most frequently asked question we were asked and that is that the numerator and denominator are incorrect in the information about the parcel, that is, the land.

In most federal states, the numerator and denominator are used twice in the form, but if it is not In the case of real estate, you cannot necessarily explain it yourself and, in the worst case, you will not arrive further, but it's actually half as bad in field 15, so the denominator should only be entered as a value. if it is there and you can find it for example in the land register extract where the district and the land can be found and sometimes there is a numerator denominator combination like here 113 on diagonal 3 and 3 is the denominator 113 the numerator or there is only one numerator and then it goes to field number 14.

For some people, things get more complicated on line 11 or in fields 17 and 18. In colloquial terms, they refer to how big the portion is of the district that corresponds to the plot. This will be the case for properties with single family homes, it must be 100% and then the numerator must be entered as 1 and the denominator as 1. For condominiums, however, things are almost always different. For example, there are 10. residential units in a property on a property, so each owner or each unit is only assigned a portion of the total property. This part can also be found in the property register or in the so-called division declaration if the property is. 1000 square meters and the total area is 1000 square meters and each of the ten residential units is assigned an equal share, then the total area is entered in field 16 with 1000 square meters and then in line 11 as numerator 1 and in the denominator 10, since one tenth belongs to or is allocated to one year, higher numbers are often found in co-ownership shares, for example 333.33 10 000 which corresponds to 30 or like here In our sample 83 331 000 in some states you can also access the data must be entered electronically, for example in North Rhine-Westphalia at www.

grundsteuer

-geodaten.nrw.de, simply search for the property via the address and click on it, then the most important values ​​for Elster and man You can also use the numerator and denominator correctly if you know where to look, so it's actually pretty simple.

Of course, there are still many special cases that we cannot address here at this time because they hide even more dangers. 2022 Property Tax Return Mistake Number Two An incorrect assessment in this area can lead to errors in several places that can be costly and which I would like to protect you from. On the one hand, it is about the living space that is accessed, not all of it. The square meter of the property counts as part of the requested living and usable space from a tax perspective, so there are rooms and areas that only partially have to be taken into account in accordance with the so-called Ordinance on Living Space and Less Square Meters More forward.

As a basis for calculating the tax, the lower the property tax payable is an important point to take into account. This applies, among other things, to basements and laundry rooms, boiler rooms, garages and three-story staircases. steps or more and attics do not count at all and areas with sloping ceilings are particularly interesting because areas with a height of less than one meter are also not counted at all and areas with a room height between one and two meters are only counted. count for 50%. You have to measure carefully there. By the way, terraces and balconies are only taken into account at 25%, that is, a quarter, while a winter garden has to be taken into account 50% of its surface, and speaking of calculations, one.

One of the most important values ​​when calculating property value is the standard land value, except in Baden-Württemberg, Bavaria and Hamburg. Here too one or the other feels overwhelmed because, unfortunately, only a few federal states write to the owners and then declare directly. the value of the land on the letter, but be careful, authorities make mistakes too and even if there is a value there, you can. You should always check this again yourself and not just take over, you can do this relatively easily, for example at www.boden-borus.de, where you will find all the links for the respective federal states directly.

Important, in Hesse and Lower Saxony it is not necessary to enter the value. These federal states apparently manage to take the value into account automatically. which also causes confusion and what is important for the valuation is the key date. The values ​​you must now enter on the property tax return are not actually the actual daily values, but you must enter them for the key date. first first 2022, that is, what were the conditions and status at the beginning of the year. This not only refers to the renovation of the property in 2022, which has not yet been completed on 12/1/22, but also the ownership structure of a property.

For example, within the year 2022 sold or acquired, those who were the legal owners on December 1, 2022 still have to file the property tax return and that can cause some problems for the new owner because the old owner may be less precise with the entries simply because they will not be able to do so later will affect more, so you have to file the declaration yourself as a former owner, even if there has been a new one for a long time, or as a new owner you should carefully study the basic decision and, if necessary, file an objection if the former owner has provided incorrect information, both from the deadline and from However, it may later result in a wrong construction year or a possible basic renovation, which is also questioned In a tax on property that is too high during valuation, the year of construction is still very easy to determine and depends on the initial availability for occupancy, but when it comes to the issue of basic renovation, it is even more complex.

A highly modernized property is often not considered renovated because, for this to happen, for example, the following renovation must have been completely carried out: the roof covering, the floors, the windows, the interior and exterior walls, with the exception of the load-bearing walls. , the façade, interior and exterior doors, heating, as well as drinking water, waste water and electricity. All lines must have been replaced, so check carefully if this is really your case and do not inadvertently include a basic renewal on line 9 in the general information because then the tax office will set a higher remaining useful life, which means a higher construction value and you will pay more or too much property tax later, similar to the other mistakes mentioned here for incorrect valuation. to mistake number 3 and you can make it after you have filed your property tax return and really think that now you will have peace and quiet until the new payment request arrives at some point.

The municipality will arrive in 2024, but that is not the case because much before and in some cases in the coming weeks and months, Finanzam will send a basic notice in which it says what the name is, there is a lot of basic information, for example, address, name, ownership structure and very important also The calculation Of course, the amount of property tax is always taken into account in a letter from the tax office, but since this first notice does not contain a new payment request or an amount specific, many people discard it and wait for the notice with the exact amounts that they will have to pay in the future, then it is already too late in many cases, if there are already errors in the basic notice, these can then have a direct impact on the income tax. pay and that is exactly why you should carefully check the correctness of the basic notice and, if necessary, within a month.

When you receive the first notice, file an objection and no later when you receive the payment notice; Otherwise, the first basic notice will usually become legally binding and then with incorrect data and possibly a property tax that is too high for you. Some lawyers and tax advisors have already expressed their two opinions on whether the new procedure is constitutional in general, especially with regard to the special route of Hamburg and Bavaria, but. There are also four criticisms of the federal model. So far, to my knowledge, no one has filed a lawsuit, but I think it will only be a matter of time before they figure out the basics.

You should check if a procedure already exists. and then refer to it in the objection to the basic decision and request a provisional note for your decision. The topic will probably keep us busy for years to come. Of course, we will keep you updated on exactly that. Feel free to subscribe. Our channel is now followed by error number 4 and that is that the login request is too late, even if the tax offices now accept the submission of the property tax return or, as it is correctly called, the declaration property tax assessment in writing on paper forms.

In reality, submission in electronic format is necessary through one of the free and official variants, such as Elster online or the supposedly simpler solution for individuals at www.

grundsteuer

rechnung-für minus privat immobilien.de, as is the case with Eleven federal states use the federal model, but most of them have so far used it to present the Elster variant online. Now it may be that you have gathered all your motivation, the necessary documents are ready and you finally want to dedicate yourself to your property. tax return for 2022. You go to www.

elster

.de and boom, you slow down if you don't have legitimate access yet because you have to apply for it and if you still don't have a new ID card with reader, which very few people have, then first there is than request an activation or activation code and it will be sent by post to the address registered with the tax office, depending on the effort and workload of the authorities, it can easily take a few days until the code is in the mailbox and before that you simply won't be able to do anything online with Elster, so it's best to request the code early and activate everything before otherwise you'll be stuck using the workaround for private owners.

There will also be an activation code in the same procedure, but at least you can start entering your data there directly without a code and then you have to have the code ready to send it, but as I said it only works for private property and in 11 federal. According to the states, error number 5 does not meet the deadline or, worse, does nothing. Initially, only the months of July up to and including October 2022 had been planned as the period for the property tax declaration of 36 million. involved, except for the decision makers, that this was simply too short and could never work, but it took too long.

The deadline is already set, but it was recently decided that the deadline will be extended once until January 31, 2023, taking into account the already mentioned fact that only about a third of the returns have been submitted so far. in three and a half months and that there are still 25 million declarations missing, something absolutely necessary. However, it is still questionable whether this extension is sufficient. In the declaration of the extension of the deadline by government circles one can also find an explicit reference to the fact that, once this extension occurs, there will be consequences for all those who do not submit in the first step.

However, it is probably just a written reminder, in which a late payment fee may also be imposed as a small means of pressure, similar to the normal tax return, but still not fully enforced, so impose fines and fines of up to even 25,000 euros can be seized and then not paid. Until now, the Treasury has also resorted to the seizure of itsown bank account, which in this case will probably also be realistic for properties whose owners have not yet reacted. At the same time, the tax office can also estimate the values, which usually happens to the detriment of the taxpayer to create an incentive to now react, we are now a YouTube channel, I am not a lawyer and we can and We only want to provide you with the objective information available , but what you do with it is up to you.

We don't want to patronize anyone here. It is advisable to refuse everything. But it's probably not a problem, at least that's what matters. minePersonal opinion If you want to fulfill the application now, you have time no later than January 31, 2023 and if you still feel overwhelmed to complete it despite our three videos on the topic, which I can understand, we also have a Some workarounds in the video description below, linked below, they cost a little money but can save a lot of time and, above all, nerves. We hope this video has brought you within a point or two, maybe it has saved you. making a mistake and I wish you all good luck with filing your 2022 property tax return.

If you liked the video, please give us a thumbs up as that will help us ensure the video is shown more and please subscribe to our channel for more information. videos about taxes, finances and investments, thank you very much and see you in the next video your financial need Simon